Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture
Based on the accrual accounting system trend, in 2010 the Indonesian government had introduced the accrual accounting system. The system was fully adopted in 2015 through the Government Regulation No. 71 of 2010. Thus, the aim of this study is to investigate the level of adoption of accrual accounti...
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| Format: | Thèse |
| Langue: | anglais anglais anglais |
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2020
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| Accès en ligne: | https://etd.uum.edu.my/9374/1/depositpermission_s900254.pdf https://etd.uum.edu.my/9374/2/s900254_01.pdf https://etd.uum.edu.my/9374/3/s900254_references.docx https://etd.uum.edu.my/9374/ |
| Abstract | Abstract here |